Listar COFIN_Articles por autoría "42402a8d-a0d7-4759-a6b9-b43bf3f8e6b4"
Mostrando ítems 41-50 de 50
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The contribution of financial entities to the sustainable development through the reporting of corporate social responsibility information
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Nekhili, Mehdi Wiley (2018)This paper aims at examining the relationship between board composition and corporate social responsibility (CSR) of a sample of listed financial entities, discussing the driving reasons of these entities to disclose CSR ... -
The engagement of auditors in the reporting of corporate social responsibility information
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Rodrigues, Lúcia Lima Wiley (2018)In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid ... -
The gender gap in pay in company boards
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada Oxford University Press (2014)The aim of this study is to analyze whether a gender wage gap exists in the boards of directors (BD) of companies listed on the Madrid Stock Exchange from 2004 to 2011. We hypothesize that the percentage of female directors ... -
The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements
Pucheta-Martínez, María Consuelo; Fakhfakh, Mondhef; Fakhfakh, Hamadi Emerald (2008)Purpose – This paper examines the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’ reports. Design/methodology/approach – ... -
The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance
Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo Wiley (2021-11-10)The aim of this research is to analyse the impact of corporate social responsibility (CSR) disclosure on corporate performance. It also analyses the moderating effect of CSR assurance on the association between CSR disclosure ... -
The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel MDPI (2021)The aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of ... -
The role of human and social board capital in driving CSR reporting
Ramón-Llorens, M. Camino; García-Meca, Emma; Pucheta-Martínez, María Consuelo Elsevier (2018)The objective of this paper is to analyze the effect of the professional, technical and relational background (human and social capital) of outside directors on promoting firm CSR disclosure. Following the Hillman et al. ... -
The role of representatives of dominant shareholders with the sustainable development through corporate social responsibility matters
Pucheta-Martínez, María Consuelo; Chiva-Ortells, Carlos Wiley (2018)In this paper, we analyse the effect that directors representing controlling shareholders have on corporate social responsibility (CSR) matters since these investors are the core shareholders in civil law countries, given ... -
Varieties of capitalism, corporate governance mechanisms, and stakeholder engagement: An overview of coordinated and liberal market economies
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel; Bel-Oms, Inmaculada Wiley (2019)This paper examines those aspects of national institutions that affect corporate governance mechanisms at international level. The study uses the “varieties of capitalism” approach, which is concerned with the way companies ... -
What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada Wiley (2018)This paper explores whether a board's gender diversity influences the voluntary formation of its board subcommittees. Female board directorship may become a business strategy for firms if it affects the appointment of board ...